Auditor Statements 

*Data taken from PSAA only included information for 74 pension funds. 

England 

Public Sector Audit Appointments Limited (PSAA) 

Each LGPS fund’s financial accounts are audited separately from each Local Authority’s financial accounts. They are then consolidated into Local Authority financial accounts and ultimately into the financial accounts of DLUHC and HM Treasury as part of the Whole of Government Accounts (WGA). 

More information on the Public Sector Audit Appointments Limited (PSAA) - (England) and annual audit letters for each authority may be found on its website. 

National Audit Office 

The National Audit Office is responsible for the financial audit of the Environment Agency financial accounts and the financial accounts of its two LGPS pension funds (Closed and Active funds). Both are consolidated into the financial accounts of DEFRA and ultimately HM Treasury’s Whole of Government Accounts.  

Wales 

Welsh Audit Office 

The Wales Audit Office is responsible for the audit of all local government bodies (including pension fund authorities) in Wales. They are then consolidated into Local Authority financial accounts and ultimately into the financial accounts of DLUHC and HM Treasury. 

The Office’s most recently published annual reports on the work completed on Welsh local government accounts for the financial year 2023-24 is below: 

Local Government Annual Reports – (Wales)